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TMI Blog2008 (9) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... erator”, is correct – revenue submission that only the definition of cab under the Motor Vehicles Act is relevant and compliance to other formalities under Motor Vehicles Act are not pre-requisite for levying tax, is acceptable – since appellant is a small businessman, penalty is set aside - 530 of 2008 - - - Dated:- 16-9-2008 - Justice S.N. Jha, President and M. Veeraiyan, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service of 'Rent-a-cab Scheme Operator" and accordingly confirmed service tax demand of Rs. 1,31,915/- relating to the period from 01.01.2002 to 31.3.2005 and imposed penalties under different sections of the Finance Act 1944. 3. Learned Company Secretary submits that the vehicles used by them cannot be considered as cabs in terms of the provision of Motor Vehicles Act as many of the formali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lected have been rightly taxed as rent-a-cab service. 5.1 We have carefully considered the submissions and perused the relevant provisions of the Finance Act and the Motor Vehicles Act. Section 65(91) defines "Rent-a-cab Scheme Operator" as any person engaged in the business of renting of cabs. 5.2 Section 65(20) defines the term cab as follows:- (1) 'cab' "cab means a motor ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3 By Sections 65(70) to 65 (73) of the Finance Act, the terms maxi cab, motor cab, motor car and motor vehicle have been assigned meaning as defined in the Motor Vehicle Act, 1988. Such linkage by way of adopting the definition cannot be taken to imply that only when all the requirements of Motor Vehicles Act are complied with a vehicle can be considered as a cab. In our opinion, it is for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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